Research Tax Credit: Declare your research expenses no later than May 18!

Publié le 14 mai 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Want to take advantage of the research tax credit (CIR)? Your company is subject to income tax? In this case, you must report your research expenses by May 18, 2024.

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Image 1Crédits: Summit Art Creations -

As a reminder, the research tax credit is a tax measure designed to encourage companies to increase their research and development (R&D) activities. This measure allows the companies concerned to obtain a tax credit on the expenses incurred in this regard.

The companies eligible for the CIR are industrial, commercial or agricultural companies subject to a real (standard or simplified) system of business tax (IS) or income tax (IR). Some tax-exempt companies can also benefit (young innovative companies, companies located in an ZFU...).

The level of the research tax credit varies depending on the amount of the company's research expenditures:

  • 30% where the proportion of research expenditure is up to € 100 000 000  (this rate shall be increased to 50% if the company is located in a overseas department);
  • 5% where the proportion of research expenditure is more than € 100 000 000.

Declare your expenses to benefit from the CIR

If your company is eligible, you must declare in the form #2069-A-SD your research expenses.

This declaration must be made by remote declaration using the EDI-TDFC procedure.

It has to be done no later than may 18, 2024, if your company is subject to income tax.

Please note

When the amount of research expenditure exceeds €10,000,000, you must also contact the form #2069-A-1-SD with the requested information.

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